EU customers
Invoicing businesses in other EU countries. Intra-Community supplies of goods (0%) and services (reverse charge), VAT numbers, VIES and your EC sales list.
Invoicing a business in another EU country that has a valid VAT number? Then you usually don't charge Dutch VAT. Choose EU customer in the editor.
Goods or services
| Goods | Services | |
|---|---|---|
| What is it? | Intra-Community supply | Service with reverse charge to the customer |
| VAT | 0% | 0%, reverse charged |
| Statement on the invoice | Intra-Community supply – exempt (Art. 138 VAT Directive) | Reverse charge (Art. 196 VAT Directive) – btw verlegd |
| Dutch VAT return | Box 3b | Box 3b |
| EC sales list (ICP-opgaaf) | Yes | Yes |
| Delivery date | Required | Recommended |
| E-invoice (VAT category) | K | AE |
Choose Goods or Services under Type of supply. See Choosing a VAT treatment.
What must be on the invoice?
- your customer's VAT number, which must be a foreign number matching your customer's country (Greece uses EL);
- your own VAT ID;
- the correct statement (we add it);
- for goods, the delivery date.
EenFactuurMaken.nl checks all of this. Your customer must be in a different EU country from you (intraEuCountryInvalid). A Dutch VAT number on an EU customer is an error (customerVatDutchForIntraEu).
VIES check
You may only reverse-charge the VAT if your customer's VAT number is valid. When you finalise, we check the number in VIES, the EU system for VAT numbers, and store the result as evidence with the invoice. If it's invalid, you can't finalise the invoice. See VIES check.
Tip: check the number when you add the customer, with the button next to the VAT number.
Individuals in the EU
Selling to an individual in another EU country? You usually charge Dutch VAT. Choose VAT. If your distance sales and digital services to EU consumers exceed €10,000 a year, you must charge the VAT of your customer's country through the One-Stop Shop (OSS). EenFactuurMaken.nl doesn't support that yet.
EC sales list
Besides your VAT return, you file an EC sales list (opgaaf intracommunautaire prestaties, ICP) with the Belastingdienst, listing each customer's VAT number and amount. The VAT overview shows the total of box 3b. Per customer, filter your invoices by customer and period, or export them (Pro) as CSV.
Last updated on 13 October 2026
Stuck?
Email us at support@eenfactuurmaken.nl. Tell us what you tried and what happened, and we will help you out.